Andhra Pradesh Court November 1982 Judgments
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Dandoo Madanmohan Rao Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Nov-09-1982
Reported in: (1983)34CTR(AP)109
1. By the Court. - At the instance of the assessee, the ITAT referred the following question of the High Court : '(1) Whether, in the circumstances and on the facts of the case the order dt. 28-3-1973 of the ITO allowing the assessee's claim of partial partition dt. 5-8-1971 is on accordance with the provisions of s. 171 of the IT Act, 1961. (2) Whether, in the circumstances and on the facts of the case the Addl. CIT is justified in holding that there could not be a partition in a Hindu Joint Family consisting of only the Karta, his wife and a minor daughter. (3) Whether, in the circumstances and on the facts of the case the Addl. CIT is justified in cancelling the order u/s 143(3) of the ITO consequent on allowing the claim of partial partition u/s 171 of the IT Act, 1961'. The assessee Dandoo Madanmohan Rao is the second son of Lata Dandoo Pentaiah. The assessee was allotted some joint family properties towards his share in the family partition which took place from time to time betw...
Commissioner of Income-tax, Andhra Pradesh Vs. Darabji Brothers and Co ...
Court: Andhra Pradesh
Decided on: Nov-08-1982
Reported in: [1983]143ITR778(AP)
Jeevan Reddy, J. 1. The question referred for our opinion under s. 256(1) of the I.T. Act is : 'Whether, on the facts and in the circumstances of the case, the sum of Rs. 5,01,320 is allowable as a bad debt for the assessment year 1968-69 ?' 2. We may briefly state the facts leading to the reference. The assessee is a partnership firm carrying on the business of money-lending. For the assessment year 1961-62 it claimed a sum of Rs. 10,31,319 as a bad debt which was the amount due from one M/s. Heerachand Poonamchand. The ITO disallowed the claim, whereupon an appeal was preferred by the assessee, but was dismissed as not pressed. This claim for bad debt was made on the basis of the entries made in the account books of the assessee on October 20,1960. 3. The assessee filed two suits, viz., O.S. Nos. 5/60 and 5/64 on the file of the Chief Judge, City Civil Court, Hyderabad, against the debtor for the total amount due from him. Both the suits were decreed on December 31,1965. O.S. No. 5/6...
P. Kanchiah Vs. the District Manager, A.P.S.R.T.C. Vizianagaram and or ...
Court: Andhra Pradesh
Decided on: Nov-08-1982
Reported in: AIR1983AP104
Chennakesav Reddi, J.1. In G.O. Ms. No. 243 Transport Department dated 20-3-1979 the state Government approved a scheme providing for the exclusive operation of the transport service on the route srikakulam to Nivagam, by the A.P. State road Transport corporation the scheme provided for the operation of a maximum of three buses and the minum of one bus on the route the approved scheme was implemented by the state transport Undertaking by commencing to operate a minimum of one bus.2. The appellant herein applied tot he secretary, regional Transport authority, for the grant of a temporary permit to run a second bus on the route in question on the ground that the approved scheme provided for the operation of a maximum number of three buses but that the state Transport undertaking was only operating one bus. The said application was made under the proviso to S. 68FF of th Motor vehicles Act But that application was rejected by the secretary, R.T.A. by his order dated 1-4-1982.3. Aggrieved ...
Briji Raj Pershad Vs. Rama Seethamma and ors.
Court: Andhra Pradesh
Decided on: Nov-05-1982
Reported in: AIR1983AP118
P. Ramachandra Raju, J.1. This writ appeal is directed against the Judgment of our learned brother P.A. Choudary, J. Allowing W.P. No. 3968 of 1982.2. There is an extent of 583.76 sq. Yards of land near cement nala, Chappal Bazaar, Belonging to the Municipal corporation of Hyderabad, the 1st respondent in the writ petition. About 4 to 5 hundred sq. Yards out of that site was earmarked by the corporation for a play ground. On a portion of the balance area of the site, the corporation constructed public latrines some time during 1930 to serve the needs of such of the local inhabitants who were not then having the facility of latrines in their huts or houses. Another portion of the balance area was recently encroached upon by one buchaiah a retired corporation employee. Buchaiah had erected some unauthorised structures in a portion of the land in his occupation even without obtaining the necessary permission from the corporation. The 2nd respondent in the writ petition is a recognised pri...
K. Sadasiva Krishan Rao Vs. Commissioner of Income-tax, Andhra Pradesh
Court: Andhra Pradesh
Decided on: Nov-03-1982
Reported in: (1983)33CTR(AP)34; [1983]144ITR270(AP)
Jeevan Reddy, J.1. There questions are referred by the Income-tax Appellate Tribunal, Hyderbad, for our opinion, viz. : '1. Whether, in the facts and circumstances of the case, was the Appellate Tribunal justified in stating that the interest paid under section 28 of the Land Acquisition Act was not additional compensation representing capital receipt estimated and measured in terms of interest as decided by the Madras High Court in A. S. Krishnamurthi v. Revenue divisional officer report din : AIR1971Mad236 , but revenue receipt? 2. Whether, in the fact and circumstances of the case, was the Appellate Tribunal right in law in holding that the entire interest amount of Rs. 73,295 was assessable in the assessment year 1967-68 and not that only proportionate interest referable to the assessment year 1967-68 was only assessable in that year 3. Whether, in the facts and circumstances of the case, was the Appellate Tribunal justified in holding that the entire amount of Rs. 73,295 is asse...
Ram Chemical Industries Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Nov-03-1982
Reported in: [1983]54STC189(AP)
Jeevan Reddy, J. 1. These two tax revision cases are preferred against a common order of the Sales Tax Appellate Tribunal. T.R.C. No. 26 of 1978 pertains to the assessment year 1974-75 while T.R.C. No. 27 of 1978 pertains to the assessment year 1975-76. The only question in these cases is : 'Whether deodourised kerosene is kerosene within the meaning of item 31(d) of the First Schedule to the Andhra Pradesh General Sales Tax Act, or is it a different product or article ?' 2. The assessee purchases kerosene from the Indian Oil Corporation and removes the odour and impurities therefrom by a process which includes passing compressed air for a period of four to six hours or longer. The learned counsel for the petitioner has placed before us the process which is applied for removing the odour and impurities from the kerosene. It reads as follows : 'Kerosene oil procured from Indian Oil Corporation or other sources in taken in 600 liters capacity tank and compressed air is passed for a perio...
The Chittoor Co-operative Sugars Limited Vs. the State of Andhra Prade ...
Court: Andhra Pradesh
Decided on: Nov-02-1982
Reported in: [1983]53STC249(AP)
Jeevan Reddy, J. 1. These two tax revision cases are preferred by the same assessee. T.R.C. No. 30 of 1978 pertains to the assessment year 1972-73, while T.R.C. No. 31 of 1978 pertains to the assessment year 1973-74. The assessee is the Chittoor Co-operative Sugars Ltd. 2. Four questions are raised for our consideration in these tax revision cases, which we shall deal with in seriatim. The first contention urged by Mr. P. Venkatarama Reddy, learned counsel for the assessee, is that the inclusion of the turnover relating to diesel oil supplied by the assessee to the lorries hired by it in its turnover is contrary to low. The facts relevant to this question are : During the crushing season, the assessee engaged certain lorries belonging to the lorry contractors, on a permanent basis. Those lorries were to be used only for purposes of the assessee, and for no other purpose. The charges therefor were to be paid on a particular basis agreed between the parties. It is relevant to state that ...
Javvadi Venkata Satyanarayana Vs. Pyboyina Manikyan and ors.
Court: Andhra Pradesh
Decided on: Nov-02-1982
Reported in: AIR1983AP139
Kodandaramayya, J.1. This appeal is referred by our learned brother Ramaujulu Naidu J., as it involves interpretation of S. 16 of the Transfer of property Act.2. The facts are not in dispute but only its effect in law. The plaintiff is the appellant in this second appeal. One P. Muthaiah had a son Ganga Raju and executed a settlement deed in respect of the suit property conferring life estate on his son and after his death to the sons of Ganga Raju to be borne absolutely. Ganga Raju in his turn executed a relinquishment deed of his life estate got under Ex. A-3 in favour of his father Muthaiah on 31-8-1934 under Ex. A-4. Ganga Raju died in 1971 leaving behind three sons viz., rama Rao, lakshmanarao and Muthaiah. The first son Ramarao was born in the year 1942 the plaintiff happened to be the auction purchaser of th one-third share of Muthaiah under a sale certificate Ex. A-1 in a Court auction in execution of the decree. The plaintiff also purchased the share of lakshmanarao from his w...
Srisailam Devasthanam Vs. Bhavani Prameelamma and ors.
Court: Andhra Pradesh
Decided on: Nov-01-1982
Reported in: [1985]58CompCas816(AP)
Ramaswami, J.1. This civil miscellaneous appeal arises against the common judgment in O.P. Nos. 230 and 232 of 1975 on the file of the court of the Motor Vehicles Accidents Claims Tribunal (First Additional District Judge), Guntur. The appellant herein is Srisailam Devasthanam, hereinafter called 'the Devasthanam', the first respondent in O.P.N. 230 of 1975. The lower tribunal awarded compensation to the petitioners in O.P. No. 230 of 1975 in a total sum of Rs. 16,600. The Devasthanam filed the above appeal against the award limiting the liability of the insurance company, hereinafter called 'the company', viz., the second respondent in the said O.P., for a sum of Rs. 5,000. 2. The petitioners in O.P. No. 230 of 1975 laid their claim for a sum of Rs. 53,000 on various counts. As the lower tribunal granted only Rs. 16,600, dissatisfied thereby, they filed cross-objections for the balance amount of Rs. 36,400. 3. In this appeal, the Devasthanam impleaded the company as respondent No. 5 c...
Ramgopal Kalantri and ors. Vs. G. Ganand
Court: Andhra Pradesh
Decided on: Nov-01-1982
Reported in: AIR1983AP401
1. The plaintiff is the appellant. He filed the suit in the trial Court initially for permanent injunction restraining the defendant from blocking the gate marked AB on the southern side of the plaintiff's house and later on, amendment sought for a mandatory injunction directing the defendant to remove the constructions made by him blocking the gate marked AB and the constructions made on the compound wall. The trial Court decreed the suit issuing mandatory injunction directing the defendant to remove construction blocking the gate marked AB and to remove in front of the gate and across the compound wall of the plaintiff's premises running east to west of the H. No 1-7-192 situated at Bakaram. Hyderabad within a period of three months from the date of this decree and granted perpetual injunction restraining the defendant his agents and all other persons claiming through him from blocking the gate marked Ab and from making any construction in front of the gate and across the compound wa...
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